Haas Technologies' payroll for the monthly pay period ended September 25 amounted to $ 224,000. The following deductions were withheld from the employees' salaries and wages: Federal and provincial income taxes....................................................... $ 62,900 CPP............................................................................................................ 11,088 EI................................................................................................................ 3,718 Union dues................................................................................................ 2,500 Charitable donations................................................................................ 1,000

Prepare the journal entry to record the monthly payroll ended September 25 and also the employer's benefits expense on the payroll